Where to Mail Tax Returns, Tax Payments and Extensions to the IRS

When sending mail to the IRS, consider using certified mail with return receipt so as to receive proof that the IRS received your envelope.
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It's best to send tax returns using certified mail with return receipt requested. That way, you'll receive confirmation that the IRS actually received your documents or payment.

The Postmark Rule

"Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. If you send your return by registered mail, the date of the registration is the postmark date. The registration is evidence that the return was delivered. If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. The postmarked certified mail receipt is evidence that the return was delivered." (IRS.gov, Publication 17, Your Federal Income Tax, chapter 1, section on When Do I Have to File?)

(For the law behind the postmark rule, see Internal Revenue Code section 7502, Treasury Regulations 301.7502-1, and 301.7502-2.)

Finding the Proper Mailing Address

Be sure to mail your tax return to the right address at the IRS. The IRS has processing centers located around the country.

For personal tax returns, the best way to find the right mailing address is to start with the Where to File Addresses page on the IRS.gov Web site. From here, click on the state where you reside, and you'll land on a page showing addresses for filing particular forms. Note that the IRS has slightly different ZIP codes to help sort incoming mail.

Use the following links to find where to mail:

For business tax returns, you can find the properly mailing address at the following Web pages:

For other types of tax forms, go to the Where to File Tax Returns page at IRS.gov and use the name or number of the tax form to find the appropriate mailing address.

How to Mail Tax Returns if You Live Outside of the United States

If you are mailing your tax return from inside the United States of America, you can send your tax return or payment using the United States Postal Service.

People living outside the United States should consider using a private delivery service, especially if they need proof their tax return was mailed on time. For the purpose of meeting the postmark rule (above), the IRS will accept the postmark date on envelopes mailed using Federal Express or United Parcel Service, but only if the sender uses one of the following classes of service:

For Federal Express (FedEx):

  • Priority Overnight,
  • Standard Overnight,
  • 2Day,
  • International Priority,
  • International First,
  • First Overnight,
  • International First Next Flight Out, and
  • International Economy.

For United Parcel Service (UPS):

  • Next Day Air,
  • Next Day Air Saver,
  • 2nd Day Air,
  • 2nd Day Air A.M.,
  • Worldwide Express Plus,
  • Worldwide Express, and
  • Next Day Air Early AM.

When sending a tax return using a private delivery service, you will need to know to which IRS service center you are mailing the tax return. (For example, international taxpayers often mail their returns to the Austin service center.) You can find the service center appropriate for your needs by finding the address using the Where to File Tax Returns, Addresses Listed by Return Type. Note the city where your tax return is being sent. Then look up the street address for that service center.

Mailing Multiple Tax Returns

If a person is mailing two or more tax returns to the IRS at the same time, we recommend placing each tax return in its own envelope, and then placing each of those envelopes into a larger envelope. And then mailing that one larger envelope to the IRS using certified mail.

That way, when the IRS agent opens the envelope, they will immediately be able to sort each tax return separately without getting the returns mixed up.

Alternatively, mail each tax return in its own, separate envelope.

As another alternative, you can hand deliver the tax returns to a local IRS taxpayer assistance center. When hand delivering tax returns, ask the IRS agent for a stamped receipt. The agent will make a photocopy of the first page of your tax return and stamp the photocopy and the tax return with their received stamp.

Keep this receipt copy with your records as proof that the IRS received your tax return.